Failure to Check Additional Notice Tab on GST Portal Not Fatal: Madras HC Grants Relief to Advertising Firm

The Madras High Court has granted relief to an advertising firm, ruling that failure to check the 'additional notice tab' on the GST portal is not fatal. The court acknowledged that taxpayers might not always be aware of or regularly check secondary notification tabs, and a lack of specific communication could lead to procedural lapses. This decision emphasizes that tax authorities must ensure effective communication of notices, not solely relying on portal uploads. It aims to prevent taxpayers from being penalized due to technical oversights in receiving notifications, promoting fairness in tax administration.